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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Public Health of Indonesia Jurnal Hutan dan Masyarakat English and Literature Journal JOURNAL OF APPLIED LINGUISTICS AND LITERATURE Sainmatika: Jurnal Ilmiah Matematika dan Ilmu Pengetahuan Alam AIJER: Algazali International Journal Of Educational Research Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Jurnal Ilmiah Farmako Bahari JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Administrasita' Nobel Management Review PROFICIO: Jurnal Pengabdian Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Arus Jurnal Sosial dan Humaniora Jurnal Multidisiplin Madani (MUDIMA) International Journal of Humanities Education and Social Sciences DIKSAINS : Jurnal Ilmiah Pendidikan Sains Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) KAGANGA KOMUNIKA: Journal of Communication Science International Journal Of Economics Social And Technology Haga: Jurnal Pengabdian Kepada Masyarakat International Journal of Business and Applied Economics (IJBAE) Jurnal Mutiara Pendidikan Teknovokasi : Jurnal Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) West Science Accounting and Finance Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Lunggi Journal Metathesis: Journal of English Language, Literature, and Teaching Jurnal Manajemen, Akuntansi dan Bisnis Journal of Applied Linguistics and Literature Business, Accounting and Management Journal JLE: Journal of Literate of English Education Study Program Jurnal Penelitian Sains dan Kesehatan Avicenna Pangale Journal of Forestry and Environment DISCOURSE : Indonesian Journal of Social Studies and Education Macca: Science-Edu Journal IPSSJ PESHUM Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen Dan Kewirausahaan Pinisi: Physics Journal
Nirwana
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Tax Avoidance Analysis in Healthcare Companies Khaerany, Rizky; Haliah; Nirwana
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.765

Abstract

The study aims to analyze the impact of profitability, liquidity, and leverage on tax avoidance practices carried out on health sector companies listed on the Indonesian Stock Exchange. The research method used is descriptive. The data analysis technique used is double regression analysis using purposive sampling so that the number of samples used is 15 companies listed on the Indonesia Stock Exchange in the period 2020-2022. The results of the study indicate that partially, profitability and liquidity have no influence on tax avoidance practices. The variable that influences tax avoidance based on this study is leverage. Simultaneously the three variables have an influence on the company's decision to conduct tax avoidance practices.
Building Public Trust: The Role of AI in Preventing and Exposing Fraudulent Financial Reporting in the Public Sector – a Systematic Literature Review Syahfir, Hasri Ainun; Nirwana; Haliah
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1322

Abstract

Undetected financial reporting fraud can undermine public trust in the government. Artificial Intelligence (AI) has emerged as a potential solution to detect and uncover financial reporting fraud more quickly and accurately. AI offers real-time big data analysis capabilities, which can help prevent misuse of public funds. The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial reporting fraud in the public sector, and to identify ethical and regulatory challenges in its implementation. The method used in this study is a Systematic Literature Review (SLR), where relevant literature is identified, screened based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI has great potential in improving the efficiency of fraud detection and strengthening public trust in government financial management. However, this study also highlights key challenges in the implementation of AI, including ethical, privacy, and bias issues, as well as the need for regulations that support the responsible use of AI.
Implementation of an Accounting Information Systems for Fast Secure Credit Yuliana; Haliah; Nirwana
Jurnal Multidisiplin Madani Vol. 3 No. 9 (2023): September, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i9.6264

Abstract

This study aims to analyze the use of an accounting information system for providing fast secure credit at PT Pegadaian Pelita Makassar branch. Fast Safe Credit is a credit that aims to provide loans for customers based on pawn law with fast procedures, easy regulations, and safe with loans ranging from fifty thousand rupiah to one billion rupiah. The research uses a qualitative approach with primary data from interviews with appraisers, collateral managers, and cashiers. Secondary data from documents on secured fast lending. The results showed that PT Pegadaian has used an accounting information system and has succeeded in supporting the smooth provision of fast and secure credit, especially through the PASSION application to facilitate the process of applying for and granting credit
Multidimensional Budgeting as an Effort to Realize Sustainable Village Development Winola; Haliah; Nirwana
Jurnal Multidisiplin Madani Vol. 4 No. 3 (2024): March, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i3.8486

Abstract

The budget is viewed from various aspects and is not measured only on the achievement of targets. If the budget is adjusted to the unique economic, socio-cultural, and environmental factors of each region, it will be more effective. The term Multidimensional Based Budget will be used from now on to refer to this budget. This study aims to determine the process and effectiveness of multidimensional-based budgeting in achieving sustainable village development. This study uses a qualitative method with a phenomenological approach. The participants in this study were the Village Head, Village Treasurer and Local Communities who were involved in the planning and budgeting process. The results of the study indicate that the Multidimensional Based Budgeting Management is carried out in accordance with the regulations that have been set by government regulations. In carrying out village fund allocation activities, the village government in the Ganra district first held a meeting with the village community to determine a village development plan according to the needs of the community in each village. Multidimensionality in the village government area in the Ganra sub-district has been right on target, the village government in managing village funds has carried out socialization with the community regarding the village fund budget, and the village government in managing village funds has succeeded in managing the village fund budget in accordance with the needs of the community in the village in Ganra sub-district both from the Economic Aspects, Social & Cultural Aspects and Environmental Aspects
THE ROLE OF THE REGIONAL INSPECTORATE IN THE DECISION ON VILLAGE FUND RETURN IN POLEWALI MANDAR Nisma Ariskha Masdar; Haliah; Nirwana; Andi Kusumawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.387

Abstract

The study aims to identify the Role of the Regional Inspectorate in the Refund of Village Funds, the causes of the return of Village Funds by a number of Villages, and the obstacles faced by the Inspectorate in conducting inspections in Villages. The research method used in this article is a qualitative descriptive method. The type of data used in this study is primary data including information obtained directly from interviews with informants, while secondary data includes information taken from documents, reports, or regulations that already exist. The research informants in this study include the Inspector at the Polewali Mandar Inspectorate, the Inspector's Secretary, the Middle Expert Auditor, the Supervision Report Analyst, and the Staff. The results of the study show that the Inspectorate plays a very important role in the decisions of Village officials in returning Village Funds. With the inspection carried out by the Auditor Team from the Regional Inspectorate, a number of Village Heads decided to return Village Funds with a nominal value ranging from IDR 700,000 to IDR 27,000,000, even a number of Villages suddenly repaired roads and other infrastructure due to the impact of the return of the Village Funds. However, the Audit Team from the Inspectorate experienced internal and external obstacles in conducting the inspection. Internal obstacles consisted of limited Human Resources and the Honorarium given to the Audit Team was only Rp160,000 for transportation and accommodation costs.
Evaluasi Metode Value For Money Dalam Penggunaan Dana Desa : Studi Pada Desa Bua' Tarrung Kabupaten Tana Toraja Darmawati; Nirwana; olyvia melky yanti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2408

Abstract

This study aims to evaluate the management of Dana Lembang in Bua’ Tarrung using the Value for Money approach, which encompasses the aspects of economy, efficiency, and effectiveness. A quantitative method was employed by analyzing secondary data from the regional budget reports (APBD) and budget realization from 2022 to 2024. The findings indicate that the economic aspect of Dana Lembang management is categorized as good, with an average expenditure realization of 92.97%. Efficiency is reflected in the frugal use of funds without compromising the achievement of planned outputs. In terms of effectiveness, program implementation demonstrated a high level of alignment between budget allocation and outcomes, with realization rates ranging from 89.90% to 97.30%. These results suggest that the Value for Money principles have been consistently applied, although there remains room for improvement, particularly in strengthening budget efficiency. This study offers practical contributions by recommending enhanced transparency in planning, reinforced internal control, and increased community involvement as strategies to sustainably optimize the management of Dana Lembang.
PENGARUH GAYA HIDUP HEDONISME DAN SOCIAL INFLUENCE TERHADAP PERILAKU KONSUMTIF PADA E-COMMERCE TIKTOK SHOP YANG DI MODERASI FEAR OF MISSING OUT (FOMO)PADA GENERASI Z DI KOTA MAKASSAR Nirwana; Ahmad Efendi; S. Widad Ahmad
Integrative Perspectives of Social and Science Journal Vol. 2 No. 07 Desember (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fenomena meningkatnya perilaku konsumtif pada Generasi Z, khususnya di Kota Makassar, menjadi latar belakang penting penelitian ini karena kelompok tersebut merupakan pengguna aktif media sosial dan sangat terpengaruh oleh tren digital yang berkembang pesat. Banyak dari mereka membeli produk di TikTok Shop hanya untuk mengikuti tren tanpa mempertimbangkan kebutuhan sebenarnya. Penelitian ini bertujuan mengetahui pengaruh gaya hidup hedonisme dan social influence terhadap perilaku konsumtif pada e-commerce TikTok Shop serta menguji peran Fear of Missing Out (FOMO) sebagai variabel moderasi. Pendekatan yang digunakan adalah kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 160 responden Generasi Z yang merupakan konsumen TikTok Shop di Kota Makassar, dengan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dan uji moderasi. Hasil penelitian menunjukkan gaya hidup hedonisme dan social influence berpengaruh positif dan signifikan terhadap perilaku konsumtif, dan variabel FOMO mampu memperkuat kedua hubungan tersebut, sehingga penting dipertimbangkan dalam strategi pemasaran digital.
PENERAPAN MODEL PEMBELAJARAN KOOPETARIF BERBASIS GAMIFIKASI UNTUK MENINGKATKAN MOTIVASI BELAJAR SBDP SISWA KELAS IV SD NEGERI 68 LEA KABUPATEN BONE Muin, Awaluddin; Rachman, Sidrah Afriani; Nirwana
MACCA : Science-Edu Journal Vol.2, No.3 (2025): Oktober 2025
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/msej.v2i3.3330

Abstract

Penelitian ini adalah Penelitian Tindakan Kelas (PTK) dengan tujuan untuk meningkatkan motivasi belajar SBdP siswa kelas IV dengan menerapkan Model Pembelajaran Kooperatif Berbasis Gamifikasi pada siswa kelas IV SD Negeri 68 Lea Kabupaten Bone dengan jumlah subjek 20 siswa. Teknik pengumpulan data dalam penelitian ini yaitu menggunakan angket, observasi, dan dokumentasi. Teknik analisis data menggunakan pengumpulan data, reduksi data, penyajian, serta penarikan kesimpulan. Berdasarkan hasil penelitian yang dilakukan bahwa terdapat peningkatan motivasi belajar SBdP siswa dengan menerapkan Model Pembelajaran Kooperatif Berbasis Gamifikasi. Hal tersebut dapat dilihat dari rata-rata ketuntasan indikator keberhasilan motivasi belajar siswa pada siklus I sebesar 70% menjadi 95% pada siklus II. Kesimpulan penelitian ini yaitu penerapan Model Pembelajaran Kooperatif Berbasis Gamifikasi dapat meningkatkan motivasi belajar SBdP siswa kelas IV SD Negeri 68 Lea Kabupaten Bone.
Faktor-Faktor yang Berhubungan dengan Frekuensi Kunjungan Posyandu di Wilayah Kerja Puskesmas Kassi-Kassi Makassar Tahun 2025 Sulistyowati, Endang; Hafsah; Nirwana
Arus Jurnal Sosial dan Humaniora Vol 5 No 3: Desember (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i3.1798

Abstract

Posyandu merupakan tempat kegiatan terpadu KB Kesehatan ditingkat desa karena dalam pelaksanaannya melibatkan berbagai instansi. Upaya peningkatan peran dan fungsi posyandu bukan semata-mata tanggung jawab pemerintah saja, namun semua komponen yang ada di masyarakat termasuk kader.  Posyandu menyediakan layanan untuk seluruh sasaran siklus kehidupan mulai dari ibu hamil, bersalin dan nifas, bayi, balita, anak prasekolah, usia sekolah dan remaja usia dewasa dan lansia. Diharapkan melalui posyandu masyarakat mendapat pelayanan kesehatan yang paripurna berupa kesehatan ibu dan anak (KIA), pelayanan Keluarga Berencana, perbaikan gizi dan penanggulangan diare. Tujuan penelitian ini adalah untuk mendapatkan informasi tentang faktor – faktor yang berhubungan dengan frekuensi kunjungan posyandu di wilayah kerja Puskesmas Kassi – Kassi. Jenis penelitian yang digunakan adalah penelitian observasional dengan rancangan Cross Sectional Study. Populasi dalam penelitian ini adalah semua ibu rumah tangga binaan posyandu yang ada di wilayah kerja Puskesmas Kassi-Kassi. Sampel dalam penelitian ini adalah ibu rumah tangga yang memiliki balita dan terdaftar pada setiap posyandu di wilayah kerja Puskesmas Kassi-Kassi, jumlah sampel sebanyak 235 orang. Pengumpulan data diperoleh melalui wawancara langsung kepada ibu yang mempunyai balita dengan menggunakan kuesioner yang telah disediakan. Data yang diperoleh diolah dan dianalisis dengan menggunakan program komputer SPSS dengan menggunakan uji Chi Square, sedangkan penyajian data dalam bentuk tabel disertai penjelasan.Hasil menunjukkan bahwa semakin tinggi tingkat pengetahuan ibu tentang posyandu maka semakin tinggi pula frekuensi kunjungan posyandu, semakin ramah kader dalam memberikan  pelayanan di posyandu maka semakin tinggi pula frekuensi kunjungan posyandu, dukungan yang diberikan oleh suami terhadap ibu dan jumlah anak balita dalam keluarga tidak mempunyai hubungan dengan frekuensi kunjungan ibu ke posyandu.
IMPLEMENTASI MEDIA GAMBAR PADA MATA PELAJARAN BAHASA INDONESIA MATERI TEKS DESKRIPSI SISWA KELAS VII C SMP NEGERI 3 SAMBAS TAHUN AJARAN 2024/2025 Nirwana; Dewi Ferawati; Effiyadi
Lunggi Journal Vol. 4 No. 2 (2026): Lunggi Journal: Literasi Unggulan Ilmiah Multidisipliner
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini adalah untuk mengungkapkan tentang (1) Mendeskripsikan perencanaan penggunaan media gambar pada mata pelajaran bahasa Indonsia materi teks deskripsi kelas VII C SMP Negeri 3 Sambas,(2) Mendeskripsikan pelaksanaan penggunaan media gambar pada mata pelajaran bahasa Indonsia materi teks deskripsi kelas VII C SMP Negeri 3 Sambas, (3) Mendeskripsikan dan menganalisis implikasi penggunaan media gambar pada mata pelajaran bahasa Indonsia materi teks deskripsi kelas VII C SMP Negeri 3 Sambas. Penelitian ini menggunakan pendekatan kualitatif dan jenis penelitian deskriptif kualitatif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Adapun teknik analisis data yang digunakan adalah redukasi data, penyajian data dan penarikan kesimpulan. Sedangkan teknik keabsahan data penelitian menggunakan triangulasi dan member check. Hasil dari penelitian menunjukkan bahwa: (1)Bagaimana Perencanaan Penggunaan Media Gambar Mata Melajaran Bahasa Indonesia Materi Teks Deskripsi Kelas VII C SMP Negeri 3 Sambas, guru bahasa indonesia melakukan ppersiapan guru yang dipersiapkan dalam perencanaan menggunakan media gambar adalah yaitu dengan menyiapkan modul ajar sebelum melakukan proses pembelajaran. Kemudian persiapan kelas untuk proses pembelajaran, yang pertama mengatur ruang kelas untuk memaksimalkan visualisasi, yang kedua memastikan pencahayaan dan suhu kelas nyaman, yang ketiga mengatur tempat duduk siswa untuk menghadap layar. (2)Bagaimana Pelaksanaan Penggunaan Media Gambar Mata Melajaran Bahasa Indonesia Materi Teks Deskripsi Kelas VII C SMP Negeri 3 Sambas, guru Bahasa Indonesia melakukan kegiatan pembelajaran menggunakan media gambar mulai dari kegiatan awal, kegiatan inti, dan kegiatan penutup. Kegiatan awal yakni saling memberi salam, bertanya kabar, berdoa, memeriksa kehadiran siswa, memberikan motivasi, mengulang materi pertemuan sebelumnya dan menyampaikan tujuan pembelajaran. Kegiatan inti, menampilkan media gambar dan memberikan tugas kepada siswa dengan menyajikan teks deskripsi yang menarik sesuai objek gambar yang ditampilkan dan tindak lanjut mengevaluasi efektivitas penggunaan media gambar, meminta umpan balik dari siswa, dan terus memperbaiki metode pengajaran. merencanakan untuk menggunakan variasi gambar dan mengembangkan aktivitas pembelajaran yang lebih interaktif ke depannya. (3)Bagaimana Implikasi Penggunaan Media Gambar Terhadap Siswa Pada Materi Teks Deskripsi, penggunaan media gambar bisa membantu siswa dalam menyajikan teks deskripsi yang menarik memberikan dampak positif terhadap motivasi, kreativitas, serta kemampuan observasi dan menulis siswa dan dapat meningkatkan daya tarik dan minat siswa.
Co-Authors . A. Anggi Reskiamalia Adi Candra Adinda Adnan Sauddin Agussalim Patola DM Ahmad Arib Maftuh S Ahmad Efendi Ahmad Ismail Ahmad, Karmilayana Aidil Shafwan Aksayanti Al-Munawarah, Afiah Lutfiah amir, rahmi amrin Anastasia D'Ornay Andi Aziz Abdullah Andi Kusumawati Angkotasan, Rahma R. N Ariefa Primair Yani Arman, Rifqah Zakiyah Ashar Sardiawan Awaluddin Muin, Awaluddin Azis Baco, Juliana Bai Athur Ridwan Bastiana BHAKTI KARYADI Bulan, Rita Darmawati Darmawaty Darmin Defianti, Aprina Delviana Deni Deni Parlindungan Dewi Ferawati Dewi Sartika Effiyadi Elwiyani Army Eman Sulaiman Endang Sulistyowati Endang Susilawati Erna Ginsel Fajriani Azis Fauzan Azhari Marzuki Feni Fenedsia Ridson Fidia Fibriana FITHRIA, Zahrani Fitri Handayani Fitri, Gita Fitriana Guntur H.Andi Achmad Dahlan Hafsah Hafsah Hailah Haliah, Haliah Hasdinawati Haslindah Hasmiatin Hasnawiyah Hasan Hendrik Herman, Nur Melianda Ibrahim Arifin Ida Fitriah, Wa Ode Ifaya, Mus Indah Handriani Intan Febrianti Irfanita, Resky JUMARDI Khaerany, Rizky La Ode Liaumin Azim Laode Wijaya Bagus Irianto Lilis Karfina AR M Daud Maizur Maharani Putri Maksud Hakim Masnia Mobilingo, Dea Saufika Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muhammad Farid Muhammad Saleh Muhammad Watif Massauna Muhlis Murlan Mustafa Mustafa, Mutakhirani Muthaminnah Nadratul Ini’ma Niken Ardana Nisma Ariskha Masdar Nita Dedi Suwardi Nova Amelia Nur Aeni Nurazisah, Andi Fadhilah Nurfatimah. S Nurhayani Nurhayati Lalengaya Nurmagfira Nurmila, St olyvia melky yanti Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Qadri Saiful, Nur Aisyah Raden Wirawan Ramli, Satria Ramlian Rani Ariska Rani Tri Yulianti Rasma Rasyid, Ghofur Reni Maryani Rinda Fitri Handayani Rony, Zahara Tussoleha Rosalena Belo Ratte Rusmidin, Rusmidin S. Widad Ahmad Saasa Sadaruddin, Sadaruddin Safaruddin Ahmad Safira Alviana Sahara Salim Salim, Ryni Ramdhani Salman Sharaswati Sidrah Afriani Rachman, Sidrah Afriani Sinta Sahawati Sitti Hermin Sitti Nurwalyah Sitti Patima Sribianti, Irma sultan Syafrie, Firhani Anggriani Syahfir, Hasri Ainun Syarief , Faisal Taalami, La Ode Tatiana Thamrin Datjing Trifanya, Rensi Utami, Waode Nurul Wa Anasari WAHYUNI Warite Gire Wawan Gunawan Winola Yuliana Yuliana Yulianingsih, Elysabet Yuliastri, Wa Ode